GST

Singapore-specific

Goods and Services Tax

Singapore's consumption tax, charged on most imported goods at the point of import.

In practice

Currently 9%, assessed on the CIF value plus any duty. Paid to Customs through the import permit, usually via the declaring agent's GIRO account and then billed to the importer. GST-registered businesses claim it back as input tax. Certain schemes (MES, ZG warehouse) let importers suspend it.

Seen in the wild

Import GST of SGD 1,125 (9% on CIF SGD 12,500) paid on your behalf.
Also writtengoods and services tax · import gst · vatModeallRegionSG

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